New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 1428 - MADRAS HIGH COURT

2015 (12) TMI 1428 - MADRAS HIGH COURT - TMI - Non speaking orders - Exemption under CST - petitioner had not produced the declarations and related documents - Held that:- In the case of Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in [2002 (10) TMI 767 - MADRAS HIGH COURT], a Division Bench of this Court made it very clear that when records are produced before the authority concerned, the same should be considered by the authority conce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1 of 2015 - Dated:- 7-12-2015 - R. Mahadevan, J. For the Appellant : Mr. R Senniappan For the Respondent : Mr. S Kanmani Annamalai, AGP ORDER Heard the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2. These writ petitions are filed under Article 226 of the Constitution of India challenging the orders of the respondent in TIN.No.33092842821/2011-12, 2013-14, C.S.T.No.781373/2012-13, 2013-14 and TIN.No.33092842821 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

roduced the books of accounts before the Enforcement Wing Officials and not before the assessing authority. 3.2 According to the petitioner, immediately on receipt of the pre-assessment notices dated 11.02.2014, detailed replies along with month-war statement showing proof of CST sales turnover, exempted turnover, balance sheet, purchase turnover and the amount of VAT paid as well as CST sales tax amount paid and corresponding ledger folio including declarations in support of their claim for exe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the books of accounts before the Inspection Officials and therefore their request is not accepted. Likewise, for the assessment year 2012-13 also, assessment was completed on the ground that the petitioner should have produced the books of accounts before the Enforcement Officials and not before him. Insofar as order passed under CST Act for the assessment year 2013-14 is concerned, confirmation of proposal was made on the ground that the petitioner had not produced the declarations and related .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

submit that the impugned orders are liable to be set aside as being contrary to the principles laid down by this Court in the Judgment reported in (i) (2006) 146 STC 642 (Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another). (ii) (2008) 16 VST 181 (SC) (Steel Authority of India Limited vs. Sales Tax Officer, Rourkela I Circle and others). (iii) (2007) 9 VST 478 (Mad) (Amutha Metals vs. Commercial Tax Officer, Mannady (East) Assessment Circle, Chennai. ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o his own conclusion in the orders of assessment. However, in the impugned orders, the manner in which the proceeding completed clearly indicate the fact that the respondent might have received the VSI -3 proposal and implemented as such and therefore, the impugned orders are liable to be quashed. The learned counsel for the petitioner would further submit that the assessing authority is duty bound to consider the books of accounts as well as the documents produced by the petitioner without bein .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o the inspection produced records before the respondent/Assessing Authority, however, the respondent did not consider the same. 6. This Court considered the submissions made by the learned counsel on either side and perused the materials available on record. 7. For the assessment years in question, proposing tax liability, notices were issued on 11.02.2014, for which, the petitioner filed replies on 25.02.2014. The main allegation levelled against the petitioner by the respondent is that they di .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ated and only to overcome the burden of tax liability, the same were produced. Accordingly, the impugned orders came to be passed. In the case of Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in 146 STC 642, a Division Bench of this Court made it very clear that when records are produced before the authority concerned, the same should be considered by the authority concerned and by applying his mind independently in the issues related to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e records that in D-3 proposal, the Deputy Commissioner (CT) Enforcement, Salem, has not only determined the surplus turnover, but also determined the quantum of penalty that might be imposed on the dealer. Therefore, when the higher officer viz., the Assistant Commissioner (CT), Enforcement, has directed the assessing officer to complete the assessment on the basis of the proposal in D-3 form, we find that the assessing officer, who is lower in rank in the hierarchy of officers, is bound by the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version